IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Number UILC Subject Release Date
201028002 7701.00-00 Definitions 07/16/2010
201028002 9100.00-00 Extension of Time for Making Certain Elections 07/16/2010
201028001 6103.05-00 Disclosure to Persons Having Material Interest 07/16/2010
201027061 408.03-00 Rollover Contributions 07/09/2010
201027060 4945.04-04 Grants to Individuals 07/09/2010
201027059 4945.04-04 Grants to Individuals 07/09/2010
201027056 6231.02-00 Partner 07/09/2010
201027055 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 07/09/2010
201027054 446.03-00 Methods of Accounting (Permissible Method v. Not Permissible) 07/09/2010
201027053 446.03-00 Methods of Accounting (Permissible Method v. Not Permissible) 07/09/2010
201027052 446.03-00 Methods of Accounting (Permissible Method v. Not Permissible) 07/09/2010
201027051 3121.04-01 Common Law Tests 07/09/2010
201027050 6231.02-00 Partner 07/09/2010
201027049 6330.00-00 Collection Due Process - Levy 07/09/2010
201027048 6229.00-00 Period of Limitations for Making Assessments 07/09/2010
201027048 509.00-00 Private Foundation Defined 07/09/2010
201027047 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/09/2010
201027047 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 07/09/2010
201027046 638.01-00 Definition of "United States and possession of the United States 07/09/2010
201027046 861.01-00 Gross Income From Sources Within U.S. 07/09/2010
201027046 862.00-00 Income From Sources Without U.S. 07/09/2010
201027046 864.01-01 Personal Services 07/09/2010
201027046 871.00-00 Tax on Nonresident Alien Individuals 07/09/2010
201027046 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/09/2010
201027046 1441.03-03 Personal Services Exemption 07/09/2010
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